The third characteristic of God-fearing people mentioned in these verses is that they spend in the way of Allah. This includes all forms of spending in the way of Allah, whether it be Fard (obligatory) Zakah, Wajib (necessary) alms-giving, or just voluntary and Nafl acts of charity.
The phrase ممّا رزقنہم (Spend out of what We have provided them) refers to the fact whatever we possess has been granted to us by Allah Ta'alah. Even if we spend all our possessions in the way of Allah, it would be proper and just, and no favour to Him. But Allah in His mercy asks us to spend in His way "out of" (مّما) what He has provided - that is, only a part and not the whole.
Abstract from Ma'ariful Quran, Interpretation of Surah Al-Baqarah, by Mufti Muhammad Shafi RE
The phrase ممّا رزقنہم (Spend out of what We have provided them) refers to the fact whatever we possess has been granted to us by Allah Ta'alah. Even if we spend all our possessions in the way of Allah, it would be proper and just, and no favour to Him. But Allah in His mercy asks us to spend in His way "out of" (مّما) what He has provided - that is, only a part and not the whole.
Abstract from Ma'ariful Quran, Interpretation of Surah Al-Baqarah, by Mufti Muhammad Shafi RE
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